Canadian Practice Area
Taxation & Accounting Law (CRA)
The Canadian tax system is administered by the Canada Revenue Agency (CRA) pursuant to the federal Income Tax Act. Taxpayers have enforceable statutory rights under the Taxpayer Bill of Rights, including the right to lodge a formal Notice of Objection within 90 days of an adverse assessment.
Core Legislative Subtopics
CRA Audit Procedures (Desk Audits vs Field Investigations)Notice of Objection Filing Procedures (Mandatory 90-Day Window)Identifying CRA Impersonation Phone & Email Extortion Scams
Key Governing Statutes & Provisions
Federal CanadaSections 165 (Objections) & 231 (Audits)
Income Tax Act (R.S.C., 1985, c. 1 (5th Supp.))
Codifies CRA examination powers while guaranteeing formal objection appeal mechanisms.
Common Dispute Scenarios & Statutory Remedies
Tình huống thực tế #1
Receiving threatening calls alleging immediate RCMP arrest unless back-taxes are settled via gift cards or crypto transfer.
Căn cứ pháp lý:
The CRA never makes arrest threats via phone, nor does it ever accept payment via prepaid cards, wire transfers, or cryptocurrency.
Hành động khuyến nghị:
Hang up immediately; never disclose SIN numbers; report fraudulent caller IDs to the Canadian Anti-Fraud Centre (CAFC).
When is Formal Legal Intervention Essential?
- •When facing substantial reassessment penalties or when CRA criminal investigations division initiates an inquiry.
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